Salient Features of the book are:

• Class-tested and well-graded material.
• Simple and lucid textual flow.
• Necessary content to impart a sound theoretical and conceptual base.
• A large number of illustrations for easy and better understanding of the subject.
• Multiple Choice Questions (MCQs), Assertion-Reason Based MCQs, Competency Based Questions, Missing Value Questions and Case Study Based Multiple Choice Questions for better understanding of topics.
• Test Your Knowledge—a brief question paper incorporated after each chapter.
• Additional Illustrations and Questions given in QR codes to help students assess their understanding of the subject.
• Accounting process and entries explained with the help of Flow Chart given in QR code in each chapter.
• Additional MCQs, Assertion-Reason Based MCQs and Missing Value Questions in each chapter in QR code.